- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation (Post-transition Period) Act 2020
You are here:
- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2020 c. 26
- SCHEDULE 3
- PART 1
- Amendments to the Value...
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
Changes to legislation:
There are currently no known outstanding effects for the Taxation (Post-transition Period) Act 2020, Cross Heading: Amendments to the Value Added Tax Regulations 1995.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Amendments to the Value Added Tax Regulations 1995U.K.
19U.K.The Value Added Tax Regulations 1995 (S.I. 1995/2518) are amended as follows.
Commencement Information
I1Sch. 3 para. 19 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 3 para. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
20U.K.In regulation 13(1) (obligation to supply a VAT invoice), before sub-paragraph (2) insert—
“(1C)Save as otherwise provided in these Regulations, where a registered person makes a taxable supply of goods to a person who is not a taxable person, if—
(a)that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or
(b)the place of supply of those goods is determined by section 7(5B) of the Act,
the registered person must provide the other person with a VAT invoice.”
Commencement Information
I3Sch. 3 para. 20 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I4Sch. 3 para. 20 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
21(1)Regulation 13A (electronic invoicing) is amended as follows.U.K.
(2)In paragraph (1) for “goods or services” substitute “ services or relevant goods ”.
(3)After paragraph (4) insert—
“(5)In this regulation, “relevant goods” means all goods other than goods—
(a)the supply of which is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or
(b)the place of supply of which is determined by section 7(5B) of the Act.”
Commencement Information
I5Sch. 3 para. 21 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I6Sch. 3 para. 21 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
22(1)Regulation 15 (change of rate, credit notes) is amended as follows.U.K.
(2)The existing text becomes paragraph (1).
(3)In that paragraph, after “relates to a” insert “ relevant ”.
(4)After that paragraph insert—
“(2)In this regulation, “relevant supply” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.”
Commencement Information
I7Sch. 3 para. 22 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I8Sch. 3 para. 22 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
23(1)Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows.U.K.
(2)In paragraph (1), at the end insert “ , subject to paragraph (1A) ”.
(3)After paragraph (1) insert—
“(1A)This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.”
Commencement Information
I9Sch. 3 para. 23 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I10Sch. 3 para. 23 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
24U.K.After regulation 16A insert—
“Retailers' and simplified invoices: exceptionsU.K.
16BRegulations 16 and 16A do not apply in relation to a supply of goods if—
(a)that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or
(b)the place of supply of those goods is determined by section 7(5B) of the Act.”
Commencement Information
I11Sch. 3 para. 24 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I12Sch. 3 para. 24 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Schedule
PrintThe Whole Part
PrintThis Cross Heading only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open y Ddeddf Gyfan
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Mae deddfwriaeth ar gael mewn fersiynau gwahanol:
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Dewisiadau Agor
Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd
Rhagor o Adnoddau
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
- y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- manylion rhoi grym a newid cyffredinol
- pob fformat o’r holl ddogfennau cysylltiedig
- slipiau cywiro
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Rhagor o Adnoddau
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
- y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
- slipiau cywiro
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- manylion rhoi grym a newid cyffredinol
- pob fformat o’r holl ddogfennau cysylltiedig
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.